JMR TECHNICS: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
JMR TECHNICS
Largest movements
- Receivables within one year -€1,902
down €1,902 (-14.9%), from €12,778 to €10,877
of which Other amounts receivable: -€2,868
- Tangible fixed assets +€880
new in 2024: €880
- Trade debts -€2,105
down €2,105 (-39.7%), from €5,302 to €3,196
- Other debts +€1,334
up €1,334 (+514.9%), from €259 to €1,593
- Profit (loss) carried forward -€1,278
down €1,278 (-3.7%), from -€34,483 to -€35,761
- Debts after one year +€1,000
up €1,000 (+4.4%), from €22,500 to €23,500
- Short-term financial debts +€318
up €318 (+5.0%), from €6,398 to €6,715
- Gross operating margin +€8,168
up €8,168 (+628.4%), from €1,300 to €9,467
- Other operating charges -€290
down €290 (-35.0%), from €827 to €538
- Staff costs +€260
up €260 (+3.1%), from €8,311 to €8,571
- Taxes +€186
up €186 (+140.2%), from €133 to €319
- Depreciation -€116
down €116 (-26.6%), from €435 to €319
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,179 | €12,157 | -€1,022 | -7.8% |
| Fixed assets | 21/28 | - | €880 | +€880 | |
| Tangible fixed assets | 22/27 | - | €880 | +€880 | |
| Plant, machinery and equipment | 23 | - | €880 | +€880 | |
| Current assets | 29/58 | €13,179 | €11,277 | -€1,902 | -14.4% |
| Amounts receivable within one year | 40/41 | €12,778 | €10,877 | -€1,902 | -14.9% |
| Trade receivables | 40 | €9,389 | €10,356 | +€966 | +10.3% |
| Other amounts receivable | 41 | €3,389 | €521 | -€2,868 | -84.6% |
| Cash at bank and in hand | 54/58 | €400 | €400 | = | 0.0% |
| Total equity and liabilities | 10/49 | €13,179 | €12,157 | -€1,022 | -7.8% |
| Equity | 10/15 | -€22,083 | -€23,361 | -€1,278 | -5.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,483 | -€35,761 | -€1,278 | -3.7% |
| Amounts payable | 17/49 | €35,262 | €35,518 | +€256 | +0.7% |
| Amounts payable after more than one year | 17 | €22,500 | €23,500 | +€1,000 | +4.4% |
| Financial debts | 170/4 | €22,500 | €23,500 | +€1,000 | +4.4% |
| Amounts payable within one year | 42/48 | €12,762 | €12,018 | -€744 | -5.8% |
| Financial debts | 43 | €6,398 | €6,715 | +€318 | +5.0% |
| Credit institutions | 430/8 | €6,398 | €6,715 | +€318 | +5.0% |
| Trade debts | 44 | €5,302 | €3,196 | -€2,105 | -39.7% |
| Suppliers | 440/4 | €5,302 | €3,196 | -€2,105 | -39.7% |
| Taxes, remuneration and social security | 45 | €803 | €513 | -€290 | -36.1% |
| Taxes | 450/3 | €803 | €513 | -€290 | -36.1% |
| Other amounts payable | 47/48 | €259 | €1,593 | +€1,334 | +514.9% |
| Remuneration, social security and pensions | 62 | €8,311 | €8,571 | +€260 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €435 | €319 | -€116 | -26.6% |
| Other operating charges | 640/8 | €827 | €538 | -€290 | -35.0% |
| Gross operating margin | 9900 | €1,300 | €9,467 | +€8,168 | +628.4% |
| Operating profit (loss) | 9901 | -€8,273 | €39 | +€8,313 | |
| Financial income | 75/76B | €90 | €26 | -€65 | -71.4% |
| Recurring financial income | 75 | €90 | €26 | -€65 | -71.4% |
| Financial charges | 65/66B | €1,102 | €1,024 | -€78 | -7.1% |
| Recurring financial charges | 65 | €1,102 | €1,024 | -€78 | -7.1% |
| Profit (loss) for the period before taxes | 9903 | -€9,285 | -€959 | +€8,326 | +89.7% |
| Income taxes | 67/77 | €133 | €319 | +€186 | +140.2% |
| Profit (loss) for the period | 9904 | -€9,417 | -€1,278 | +€8,140 | +86.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,417 | -€1,278 | +€8,140 | +86.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.